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2019 (2) TMI 1293 - AT - Central ExciseCENVAT Credit - common inputs used in taxable as well as exempt activity - non-maintenance of separate records - Rule 6 of the CENVAT Credit Rules, 2004 - Held that:- The appellant has already reversed the proportionate CENVAT credit in terms of Rule 6(3)(ii) read with Rule 6(3A) and therefore, he is not required to pay 5% / 6% of the value of the exempted service as demanded by the Commissioner (A) - appeal allowed - decided in favor of appellant.
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